员工持股计划与公司绩效关系

The Relationship between Employee Stock Ownership Plan and Company Performance

近年来,公司通过员工持股计划,激励员工将自己的薪酬与公司的利益挂钩,享有剩余权利和管理决策权,从而追求人力资本和企业价值的共同与长期发展。本文对近年来关于员工持股计划与公司绩效关系的文献进行梳理总结,介绍了员工持股的动机、员工持股计划对公司绩效的影响以及持股方案要素设计,最终提出进一步研究展望。

In recent years,the company has encouraged employees to link their remuneration with the company's interests through the employee stock ownership plan,and enjoy residual rights and management decision-making rights,so as to pursue the common and long-term development of human capital and corporate value.This paper summarizes the literature on the relationship between employee stock ownership plans and company performance in recent years,introduces the motivation of employee stock ownership,its impact on company performance,and the design of stock ownership plan elements,and finally puts forward further research prospects.